Middle Class Tax Cut: I support across the board tax cuts immediately and will support both flat tax and fair tax initiatives. I think the flat tax would be easier to pass and administer, but as we have seen in Texas, a sales tax works pretty well. I posted a response somewhere about flat and fair taxes being hard on the poor. I'll find that and put it in the blog.
Corporate tax cut: We need to encourage corporations to grow, invest in America and hire. A tax cut would do that.
Capital Gains Tax: Investors fund business. Low capital gains taxes encourage investment. Of course with a fair tax, this is not an issue any more.